<?xml version="1.0"?>
<stx:transform version="1.0"
   xmlns:stx="http://stx.sourceforge.net/2002/ns"
   xmlns:e="http://www.irs.gov/efile">

  <stx:template match="/e:Return">
    <stx:process-children/>
    <stx:value-of select="$id"/>
  </stx:template>

  <stx:variable name="id"/>

  <stx:template match="e:ReturnId">
    <stx:assign name="id" select="."/>
  </stx:template>

</stx:transform>
